GST Migration Process Explained

We have already covered on migration to GST. In this article, we will go through the process of migration to GST, including the provisional registration and final registration.

Every taxpayer registered under excise/VAT/service tax will enroll on the Common Portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the commissioner.

The process of migration will work like this:

Provisional Registration

On enrollment, the taxpayer will get a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN

If the taxpayer has had multiple registrations under the previous law on the basis of a single PAN, he will now be granted only one provisional registration under GST

A person with centralized registration under service tax will be granted only one GST provisional registration in the State which he is registered under the service tax

Final Registration

If the person is liable to register under GST (or wishes to voluntarily register under GST), then he will submit an application electronically in FORM GST REG–26. Any information must be furnished within a period of three months

If the information is correct and complete, the final GST registration will be given in FORM GST REG-06

If the information is not correct, then the officer will issue a show cause notice in FORM GST REG-27. Areasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28

If the applicant’s reply is satisfactory, the show cause notice issued can be nullified by issuing an order in FORM GST REG- 20

Attention GST registered taxpayers! 31st March 2018 is deadline to opt into Composition for FY 2018-19

For:Any GST registered taxpayer who want to opt for the Composition scheme for FY 2018-19;

31st March 2018 is the deadline to file the intimation in Form GST CMP-02 to opt into composition scheme for the FY 2018-19.

Also, furnish statement in form ITC-03 within 60 days of commencement of the FY 2018-19 to declare the ITC claim that has to be reversed on inputs/capital goods in stock, in semi-finished or in finished goods.

Cancel Provisional Registration

If a person who is registered under any of the existing laws, is not liable to be registered under GST then can cancel his provisional registration within 30 days from the appointed day

He has to submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him

The officer will then cancel the registration after conducting an enquiry

Note: EVC is Electronic Verification Code, a new mode of electronic verification based on Aadhar card. All forms uploaded on GST Portal must either be signed or verified through EVC.

What Will Happen if an Existing Person is Required to Migrate to GST but Does Not Do So?

Then he will not be eligible to claim the input tax credit of excise & VAT paid on stock. If he does not register under GST (even though he is liable to), then he has committed an offence, and will be liable to a penalty.

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